Work Opportunity Tax Credit Program
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The Work Opportunity Tax Credit (WOTC), which replaces the Targeted Jobs Tax Credit (TJTC) Program, provides a tax credit for employers who hire certain targeted low-income groups, including vocational rehabilitation referrals, former AFDC recipients, veterans, ex-felons, food stamp recipients, summer youth employees, and SSI recipients.
The link address is: http://www.dol.gov/odep/pubs/fact/wotc.htm
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